The latest CPA Exam pass rates from the American Institute of Certified Public Accountants (AICPA), stacked alongside historical trends, give a clearer view of candidate performance under the new exam format. Use these insights as you map the order and timing of your exams.
2026 CPA Exam Pass Rates
Q1 2026 pass rates are out, and the story is one of stability with a few bright spots. Most sections are holding steady or improving slightly versus 2025 cumulative averages, suggesting candidates continue to grow more comfortable with the CPA Evolution format.
| 2026 CPA Pass Rates by Section* | ||
|---|---|---|
| Section | Q1 | Cumulative |
| AUD | 47.80% | 47.80% |
| FAR | 43.46% | 43.46% |
| REG | 66.65% | 66.65% |
| BAR | 41.30% | 41.30% |
| ISC | 66.79% | 66.79% |
| TCP | 79.28% | 79.28% |
*source: AICPA
- FAR and BAR remain the toughest sections. FAR came in at 43%, a hair above its 42% 2025 cumulative, while BAR held at 41%. Both are essentially flat year-over-year.
- REG is the standout mover, jumping from 63% to 67%, a strong start after a shaky Q4 2025 (61%).
- AUD sits at 48%, right in line with its 2025 average.
- TCP remains the top performer at 79%, nudging above its already-impressive 78% 2025 average and continuing to post the highest pass rate of any section.
- ISC held firm at 67%, essentially unchanged from its 2025 cumulative.
The AICPA is clear: pass rate changes reflect candidate preparedness, not changes in exam difficulty. The candidates driving these numbers upward aren't benefiting from an easier test — they're simply better prepared. For anyone still working through their sections, a well-structured study plan is the single biggest variable within your control. Allocate extra time to FAR and BAR, prioritize task-based simulations, and build consistent review habits rather than relying on a last-minute push. The national average doesn't determine your outcome, your preparation does.
One important caveat: Q1 historically draws a more prepared candidate pool, so some of these numbers may soften as the year progresses. This is important because every CPA Exam section is scored on a scaled range of 0 to 99, and you need a 75 to pass. The score is not a raw percentage of questions answered correctly, and the exam is not curved against other candidates, instead it's criterion-referenced, meaning each candidate is measured against a fixed standard of competence. Scaling accounts for slight differences in difficulty across question sets so that a 75 represents the same level of proficiency in every testing window.
2025 CPA Exam Pass Rates
The 2025 CPA Exam pass rates showed meaningful improvement across nearly every section compared to 2024. AUD rose from 46% to 48%, FAR climbed from 40% to 42%, and REG remained relatively flat at 63%. The Discipline sections told an even stronger story: ISC surged from 58% to 68%, BAR recovered from a rough 38% to 42%, and TCP remained the top performer at 78%, up from 74% in 2024.
The AICPA attributes pass rate increases to better-prepared candidates rather than changes in exam difficulty, and also points to a normalization in candidate volumes in 2025. 2025's stronger numbers reflect the profession's broader adjustment to the new exam structure settling into a steadier rhythm.
One pattern worth watching: Q4 has consistently been the weakest quarter in both years. In 2024, BAR bottomed out at 34% and FAR hit 37% in Q4; 2025 followed suit, with FAR falling to 40% and REG dropping to 61% after a strong Q3. Candidates planning a Q4 attempt should take note. The data suggests that end-of-year test takers tend to be less prepared on average, likely due to fatigue or compressed study schedules. Building a consistent, long-runway study plan matters more than timing alone, particularly for the technically demanding Core sections.
| 2025 CPA Pass Rates by Section* | |||||
|---|---|---|---|---|---|
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
*source: AICPA
How UWorld CPA Review Candidates Continue to Excel
While the national CPA Exam pass rates help illustrate overall trends, many individual candidates turn to structured review resources to support their preparation. UWorld CPA Review students have consistently achieved strong outcomes, with recent internal data showing that candidates who complete UWorld’s comprehensive study program pass at a 90% rate. Learn more about how this 90% pass rate is calculated and the criteria that must be met to achieve this level of success.
While national trends show how candidates performed overall, individual outcomes still come down to preparation and execution. One recent candidate shared how they approached exam prep using UWorld.
2024 CPA Exam Pass Rates
Since the launch of CPA Evolution in 2024, pass rates have shifted notably across sections. TCP consistently held the highest pass rate, while ISC showed steady improvement, suggesting growing familiarity with the new content.
In contrast, Financial Accounting and Reporting (FAR) and BAR emerged as the toughest sections, both falling below 40% by the fourth quarter — when overall performance dipped, likely due to end-of-year burnout or scheduling pressures.
| 2024 CPA Pass Rates by Section* | |||||
|---|---|---|---|---|---|
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
| AUD | 44.63% | 46.58% | 47.80% | 43.54% | 45.79% |
| FAR | 41.92% | 40.58% | 39.82% | 36.80% | 39.59% |
| REG | 63.43% | 63.45% | 62.97% | 60.52% | 62.61% |
| BAR | 42.94% | 40.26% | 40.11% | 33.68% | 38.08% |
| ISC | 50.93% | 57.93% | 61.88% | 56.40% | 58.00% |
| TCP | 82.36% | 75.67% | 72.91% | 72.16% | 73.91% |
*source: AICPA
Historical CPA Exam Pass Rates
Pre-CPA Evolution pass rates aren’t directly comparable to current results due to major changes in the CPA exam’s structure, content, and testing methods. These historical figures are provided for reference only.
| Historical CPA Exam Pass Rates* | |||
|---|---|---|---|
| Section | 2021 Pass Rates | 2022 Pass Rates | 2023 Pass Rates |
| AUD | 48% | 48% | 47% |
| BEC | 62% | 60% | 47% |
| FAR | 45% | 44% | 42% |
| REG | 60% | 60% | 58% |
*source: AICPA
What Does the Shift in CPA Pass Rates Mean for You?
The first two years of CPA Evolution data has revealed wide variation in pass rates across sections — variation that can directly impact how you plan your exam strategy:
- TCP led the pack with the highest pass rates by far, making it the most approachable section for many candidates — even those without a tax background.
- FAR and BAR were the most difficult, both hovering around 42% in 2025.
- FAR became more concentrated with analysis-heavy content and is often taken first, before candidates have built testing momentum.
- BAR absorbed some of FAR’s former content, which has been especially challenging for candidates without strong accounting foundations.
If you’re still planning your exam order, these trends suggest a few smart moves:
- Consider tackling FAR early while coursework is fresh.
- Avoid stacking too many exams late in the year.
- Choose a discipline based on your strengths and career goals, not just on your current job description or current pass rates.
CPA Exam Pass Rates by Section
The section-level data below offers a closer look at how candidates are performing across each core and discipline-based exam area. By tracking year-over-year trends — especially before and after the CPA Evolution — you can get a better sense of which sections have become more challenging, which ones are stabilizing, and how pass rates may shift as candidate familiarity improves.
Auditing & Attestation (AUD)
AUD pass rates have gradually declined since 2020, dropping from a high of 53% to 46% in 2024 under CPA Evolution, with a slight rebound to 48% in 2025 — suggesting it remains a moderately challenging section with stable difficulty.
| AUD CPA Exam Pass Rates | |
|---|---|
| 2019 | 51% |
| 2020 | 53% |
| 2021 | 48% |
| 2022 | 48% |
| 2023 | 47% |
| CPA Evolution | |
| 2024 | 46% |
| 2025 | 48% |
| 2026* | 48% |
*Cumulative average through Q1 2026.
Financial Accounting & Reporting (FAR)
FAR, long considered the most challenging CPA Exam section, experienced a steady decline through the early 2020s before showing an encouraging recovery under the CPA Evolution format.
| FAR CPA Exam Pass Rates | |
|---|---|
| 2019 | 46% |
| 2020 | 50% |
| 2021 | 45% |
| 2022 | 44% |
| 2023 | 43% |
| CPA Evolution | |
| 2024 | 40% |
| 2025 | 42% |
| 2026* | 43% |
*Cumulative average through Q1 2026.
Regulation (REG)
REG has consistently been one of the strongest-performing sections, with pass rates rising under CPA Evolution to 67% in Q1 2026 suggesting candidates are adapting well to its content and structure.
| REG CPA Exam Pass Rates | |
|---|---|
| 2019 | 56% |
| 2020 | 62% |
| 2021 | 60% |
| 2022 | 60% |
| 2023 | 58% |
| CPA Evolution | |
| 2024 | 63% |
| 2025 | 63% |
| 2026* | 67% |
*Cumulative average through Q1 2026.
Business Analysis & Reporting (BAR)
BAR started as one of the toughest sections under CPA Evolution, with pass rates sliding to 34% by Q4 2024. However, it saw a significant rebound as candidates and educators began to adjust to its new demands.
| BAR CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 43% |
| Q2 2024 | 40% |
| Q3 2024 | 40% |
| Q4 2024 | 34% |
| Q1 2025 | 38% |
| Q2 2025 | 47% |
| Q3 2025 | 39% |
| Q4 2025 | 42% |
| Q1 2026 | 41% |
Information Systems & Controls (ISC)
ISC showed strong momentum throughout CPA Evolution, climbing from 51% in early 2024 to an impressive 67% in Q1 2026 indicating rapid candidate adaptation and possibly better-aligned prep resources over time.
| ISC CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 51% |
| Q2 2024 | 58% |
| Q3 2024 | 62% |
| Q4 2024 | 56% |
| Q1 2025 | 61% |
| Q2 2025 | 72% |
| Q3 2025 | 67% |
| Q4 2025 | 68% |
| Q1 2026 | 67% |
Tax Compliance & Planning (TCP)
TCP has consistently held the highest pass rates across all sections, starting at 82% in early 2024 and maintaining strong performance into 2026 making it the most approachable and candidate-friendly section under CPA Evolution.
| TCP CPA Exam Pass Rates | |
|---|---|
| Q1 2024 | 82% |
| Q2 2024 | 76% |
| Q3 2024 | 73% |
| Q4 2024 | 72% |
| Q1 2025 | 75% |
| Q2 2025 | 80% |
| Q3 2025 | 77% |
| Q4 2025 | 78% |
| Q1 2026 | 79% |
CPA Exam Pass Rates by University
The National Association of State Boards of Accountancy (NASBA) releases reports on CPA Exam pass rates at the top universities with accounting programs. Here are the top 10 programs with the highest CPA Exam pass rates, based on when this ranking was last published. Note: These are first-time pass rates.
| Ranking | Institution (FICE) | Total First Time Candidates | 2024 Pass Rate | Average Score |
|---|---|---|---|---|
| 1 | University of Pennsylvania | 11 | 100.0% | 87.0 |
| 2 | Brigham Young University | 268 | 85.2% | 82.6 |
| 3 | Vanderbilt University | 16 | 83.3% | 81.4 |
| 4 | Touro College | 17 | 81.8% | 77.9 |
| 5 | Westfield State University | 10 | 81.3% | 78.2 |
| 6 | Augustana University | 13 | 80.0% | 79.2 |
| 7 | Creighton University | 62 | 79.7% | 80.6 |
| 8 | University of Notre Dame | 112 | 79.4% | 81.0 |
| 9 | Lehigh University | 63 | 78.4% | 78.4 |
| 10 | College of Mount Saint Vincent | 16 | 78.3% | 79.7 |
Source: The NASBA Report on the CPA Exam: “Candidate Performance on the Uniform CPA Examination”
Frequently Asked Questions (FAQs)
What do CPA pass rates actually measure?
A CPA Exam pass rate is the percentage of exam sections taken that earned a passing score during a given period, not the percentage of candidates who ultimately become CPAs.
For example, let’s say the pass rate for FAR is reported at 42%. That means 42% of the FAR sections sat that quarter scored a 75 or higher; it does not mean 42% of people pass FAR. Because most candidates sit each section until they pass, an individual’s odds of eventually passing a section are higher than the single-quarter rate suggests.
Should I select a discipline based on pass rate data?
Select a discipline section based on your education, experience, interests, and career goals rather than relying on perceived difficulty. AICPA has emphasized that a higher pass rate does not mean a section is easier for every candidate.
How does UWorld calculate its 90% CPA Exam pass rate?
Students who meet all SmartPath™ targets have a 90% pass rate — well above the national average. This rate is based on self-reported CPA Exam results from students using our SmartPath Predictive Technology™, which sets progress and comprehension goals throughout their prep.
Is the CPA Exam curved?
No, the CPA Exam is not curved. Scores are scaled based on question difficulty, but each candidate is graded against a consistent standard, not against other test-takers.
How can I pass the CPA Exam the first time?
To pass the CPA Exam, you need to study strategically. Focus on mastering the exam structure, using high-quality prep tools, building a realistic study plan, actively reinforcing weak areas, and simulating real test conditions.
How should I think about pass rates and the credit window when scheduling exams?
Once you pass your first section, a countdown starts to pass the remaining three before that first credit expires. The long-standing standard was 18 months, but NASBA’s Uniform Accountancy Act Model Rule now sets the window at 30 months from the date your score is released, and most jurisdictions have adopted it (though some still operate under 18 months and a few allow longer).
Because credit can expire, your section order and spacing aren’t just about difficulty or pass rates: stacking too many sections late in your window, or leading with your hardest section, raises the risk of losing credit and having to re-sit. Always confirm the current rule with your state board of accountancy before finalizing your plan.
What happens if I fail the CPA Exam?
If you fail a section of the CPA Exam, you can retake it as many times as needed, but you must pass all 4 sections within a 30 month window, depending on your jurisdiction. Always check with your state board for specific timing rules.
Read More About the CPA Exam
Find out everything you need to know about CPA Exam scoring, pass rates, and how the AICPA calculates passing scores.
Get updated AICPA score release dates and mark your calendar so you know exactly when to expect your results.
Build a smarter CPA study plan by setting realistic goals, tracking your progress, and using adaptive tools that keep you focused, efficient, and on pace to pass.
CPA Exam Sections, Format & Content
Learn everything you need to know about the CPA Exam’s format, structure, and content for each section.
References
- American Institute of CPAs. “Learn More About CPA Exam Scoring and Pass Rates.” AICPA & CIMA, https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates. Accessed July 21, 2025.
- National Association of State Boards of Accountancy. “The Candidate Performance on the Uniform CPA Examination.” NASBA Report, https://nasbareport.com/. Accessed July 21, 2025.
